ACÓRDÃO Nº 1947/2026 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 1947/2026 - TCU - Plenário
1. Processo nº TC 006.378/2023-4.
2. Grupo I - Classe de Assunto: IV - Tomada de Contas Especial.
3. Responsáveis: Olavo Soares de Souza (CPF 638.***.***-30), Egidio
Rodrigues Junior (CPF 050.***.***-10), Jose Domingos Silvestrini (CPF 644.***.***-00)
e Jose Milton Quesada Federighi (CPF 504.***.***-00).
4. Órgão/Entidade: Gerência Executiva do INSS - Osasco/SP - INSS/MPS.
5. Relator: Ministro-Substituto Augusto Sherman Cavalcanti.
6. Representante do Ministério Público: Subprocurador-Geral Lucas Rocha
Furtado.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de
Contas Especial (AudTCE).
8 Representação legal: Fernanda De Freitas Lacerda (OAB/SP 325.497), Maria
Stella Torres Costa (OAB/SP 294.315) representando Egidio Rodrigues Junior; Fabio
Martinho de Moraes (OAB/SP 221.836), Maria Silvia Pinto Martinho (OAB/SP 38.272)
representando Maria Helena Martinho de Moraes Federighi; Cicero Germano da Costa
(OAB/SP 76.615) representando Jose Domingos Silvestrini; Ana Torreão Braz Lucas De
Morais (OAB/DF 24.128) e Antônio Torreão Braz Filho (OAB/DF 9.930) representando
Olavo Soares De Souza.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de Tomada de Contas Especial
instaurada pelo Instituto Nacional do Seguro Social, em desfavor de médicos peritos,
em razão de habilitação e/ou concessão irregular de benefícios pagos pelo INSS,
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão
do Plenário, por unanimidade, ante as razões expostas pelo Relator, em:
9.1. rejeitar as alegações de defesa apresentadas por Olavo Soares de Souza, Egidio
Rodrigues Junior, Jose Domingos Silvestrini e pelo espólio de Jose Milton Quesada Federighi;
9.2. julgar irregulares as contas de Olavo Soares de Souza, Egidio Rodrigues
Junior, Jose Domingos Silvestrini e Jose Milton Quesada Federighi, nos termos dos arts.
1º, inciso I, 16, inciso III, alíneas "b" e "c", da Lei 8.443/1992;
9.3. condenar Olavo Soares de Souza, Egidio Rodrigues, Jose Domingos Silvestrini e o
espólio de Jose Milton Quesada Federighi, com fundamento nos arts. 19 e 23, inciso III, da Lei
8.443/1992, ao pagamento das importâncias a seguir especificadas, atualizadas monetariamente e
acrescidas dos juros de mora, calculadas a partir das datas discriminadas até a data da efetiva quitação
do débito, fixando-lhes o prazo de quinze dias, para que comprovem, perante o Tribunal, o
recolhimento das referidas quantias aos cofres do Instituto Nacional do Seguro Social, nos termos do art.
23,incisoIII,alínea"a",dacitadalei,c/coart.214,incisoIII,alínea"a",doRegimentoInternodoTCU:
9.3.1. Débitos de responsabilidade de Olavo Soares de Souza:
. .Data de ocorrência .Valor histórico (R$)
. .4/10/2013 .2.779,93
. .4/10/2013 .3.474,92
. .5/11/2013 .3.474,92
. .6/12/2013 .3.474,92
. .6/12/2013 .1.447,88
. .6/1/2014 .3.474,92
. .6/2/2014 .3.555,53
. .10/3/2014 .3.555,53
. .4/4/2014 .3.555,53
. .6/5/2014 .3.555,53
. .6/5/2014 .1.185,17
. .4/6/2014 .3.555,53
. .3/7/2014 .3.555,53
. .5/8/2014 .2.133,31
. .5/8/2014 .888,88
. .5/8/2014 .1.422,21
. .4/9/2014 .3.555,53
. .3/10/2014 .3.555,53
. .5/11/2014 .3.555,53
. .3/12/2014 .3.555,53
. .3/12/2014 .1.481,48
. .6/1/2015 .3.318,49
. .3/3/2015 .2.611,03
. .3/3/2015 .3.401,03
. .8/4/2015 .2.611,03
. .6/5/2015 .2.611,03
. .3/6/2015 .2.611,03
. .3/7/2015 .2.611,03
. .5/8/2015 .2.611,03
. .2/9/2015 .2.611,03
. .1/10/2015 .2.088,82
. .1/10/2015 .1.958,27
. .5/2/2015 .2.038,33
. .5/3/2015 .2.038,33
. .7/4/2015 .2.038,33
. .7/5/2015 .2.038,33
. .5/6/2015 .2.038,33
. .6/7/2015 .2.038,33
. .6/8/2015 .2.038,33
. .4/9/2015 .2.038,33
. .6/10/2015 .2.038,33
. .6/11/2015 .2.038,33
. .4/12/2015 .2.038,33
. .4/12/2015 .1.273,96
. .7/1/2016 .1.426,83
. .26/2/2015 .1.220,39
. .3/3/2015 .933,24
. .3/3/2015 .179,47
. .1/4/2015 .2.153,64
. .4/5/2015 .2.153,64
. .1/6/2015 .2.153,64
. .1/7/2015 .2.153,64
. .3/8/2015 .1.005,03
. .3/8/2015 .897,35
. .7/1/2015 .707,87
. .5/2/2015 .3.113,21
. .5/3/2015 .3.113,21
. .7/4/2015 .3.113,21
. .7/5/2015 .3.113,21
. .5/6/2015 .3.113,21
. .6/7/2015 .3.113,21
. .6/7/2015 .3.113,21
. .6/8/2015 .3.113,21
. .4/9/2015 .3.113,21
. .6/10/2015 .3.113,21
. .6/10/2015 .1.167,45
. .6/11/2015 .3.113,21
. .4/12/2015 .3.113,21
. .4/12/2015 .1.945,76
. .7/1/2016 .2.179,24
. .14/10/2014 .3.394,17
. .14/10/2014 .2.827,64
. .10/11/2014 .2.827,64
. .8/12/2014 .2.827,64
. .8/12/2014 .1.178,18
. .9/1/2015 .2.827,64
. .5/6/2014 .1.733,18
. .8/7/2014 .1.733,18
. .8/8/2014 .1.328,77
. .8/8/2014 .1.011,02
. .8/8/2014 .404,40
. .11/9/2014 .1.733,18
. .15/10/2014 .1.733,18
. .13/11/2014 .1.733,18
. .11/12/2014 .1.733,18
. .11/12/2014 .722,16
. .2/2/2015 .1.733,18
9.3.2. Débitos de responsabilidade de Egidio Rodrigues Junior:
. .Data de ocorrência .Valor histórico (R$)
. .24/9/2013 .4,18
. .24/9/2013 .5.226,60
. .1/10/2013 .2.613,30
. .1/11/2013 .2.613,30
. .2/12/2013 .2.613,30
. .2/12/2013 .1.088,87
. .16/9/2014 .3.994,76
. .16/9/2014 .0,98
. .16/9/2014 .269,91
. .19/9/2014 .3.239,00
. .7/10/2014 .3.239,00
. .7/11/2014 .3.239,00
. .5/12/2014 .3.239,00
. .5/12/2014 .1.349,59
. .8/1/2015 .3.239,00
. .2/1/2015 .435,26
. .2/2/2015 .3.350,05
. .2/3/2015 .1.340,02
. .2/3/2015 .279,17
. .2/3/2015 .2.010,03
. .1/4/2015 .3.350,05
. .4/5/2015 .3.350,05
. .1/6/2015 .3.350,05
. .1/7/2015 .3.350,05
. .10/8/2015 .3.350,05
. .21/8/2015 .1.675,02
. .1/9/2015 .1.675,02
. .1/9/2015 .1.954,19
. .1/10/2015 .3.238,38
. .1/10/2015 .279,17
. .5/9/2014 .2.848,12
. .5/9/2014 .1.986,29
. .5/9/2014 .165,52
. .6/10/2014 .1.986,29
. .6/11/2014 .1.986,29
. .4/12/2014 .1.986,29
. .4/12/2014 .827,62
. .26/12/2014 .662,09
. .7/1/2015 .1.324,19
. .5/3/2015 .481,57
. .5/3/2015 .2.922,64
. .5/3/2015 .2.889,42
. .5/3/2015 .70,79
. .5/3/2015 .5.812,06
. .5/3/2015 .42,76
. .9/4/2015 .2.922,64
. .11/5/2015 .2.922,64
. .12/6/2015 .2.922,64
. .8/7/2015 .2.922,64
. .8/7/2015 .1.461,32
. .11/8/2015 .2.143,26
. .11/8/2015 .243,55
. .3/3/2015 .5.937,31
. .3/3/2015 .332,92
. .3/3/2015 .32,52
. .3/3/2015 .4.072,93
. .1/4/2015 .4.072,93
. .4/5/2015 .4.072,93
. .1/6/2015 .4.072,93
. .1/7/2015 .4.072,93
. .1/7/2015 .2.036,46
. .3/8/2015 .2.986,81
. .3/8/2015 .339,41
. .8/5/2014 .2.843,30
. .29/5/2014 .947,76
. .6/6/2014 .1.895,53
. .6/6/2014 .473,92
. .7/7/2014 .2.843,30
. .7/8/2014 .2.843,30
. .5/9/2014 .2.843,30
. .7/10/2014 .2.843,30
. .7/11/2014 .2.843,30
. .5/12/2014 .2.843,30
. .5/12/2014 .1.658,60
. .8/1/2015 .2.843,30
. .6/2/2015 .3.020,43
. .24/2/2015 .1.711,57
. .6/3/2015 .1.308,85
. .6/3/2015 .251,70
. .8/5/2015 .3.020,43
. .8/6/2015 .3.020,43
. .7/7/2015 .3.020,43
. .7/8/2015 .3.020,43
. .8/9/2015 .3.020,43
. .5/10/2015 .503,40
. .7/10/2015 .2.416,34
. .7/10/2015 .2.013,62
9.3.3. Débitos de responsabilidade de Jose Domingos Silvestrini:
. .Data de ocorrência .Valor histórico (R$)
. .2/1/2014 .2.613,30
. .4/2/2014 .2.047,40
. .4/2/2014 .222,54
. .4/2/2014 .623,12
. .6/3/2014 .2.670,53
. .2/4/2014 .2.670,53
. .2/5/2014 .2.670,53
. .2/6/2014 .2.670,53
. .1/7/2014 .2.670,53
. .1/8/2014 .2.670,53
. .1/9/2014 .2.670,53
. .1/9/2014 .667,63
. .1/10/2014 .2.670,53
. .3/11/2014 .2.670,53
. .1/12/2014 .2.670,53
. .1/12/2014 .1.780,36
. .2/1/2015 .1.958,38
. .2/1/2015 .712,14
. .2/2/2015 .2.836,90
. .2/3/2015 .1.040,19
. .2/3/2015 .236,40
. .2/3/2015 .1.796,70
. .1/4/2015 .2.836,90
. .4/5/2015 .2.836,90
. .1/6/2015 .2.836,90
. .1/7/2015 .2.836,90
. .3/8/2015 .2.836,90
. .2/9/2015 .2.836,90
. .1/10/2015 .2.836,90
. .1/10/2015 .827,43
. .3/11/2015 .2.836,90
. .1/12/2015 .2.836,90
. .1/12/2015 .1.773,07
. .4/1/2016 .2.836,90
. .2/2/2016 .1.473,22
. .6/2/2015 .3.323,86
. .6/3/2015 .3.323,86
. .8/4/2015 .3.323,86
. .8/5/2015 .3.323,86
. .8/6/2015 .3.323,86
. .7/7/2015 .3.323,86
. .7/8/2015 .3.323,86
. .8/9/2015 .3.323,86
. .8/10/2015 .2.326,70
. .8/10/2015 .2.492,89
. .23/7/2014 .2.285,16
. .1/8/2014 .3.264,52
. .1/9/2014 .3.264,52
. .1/9/2014 .408,06
. .2/10/2014 .3.264,52
. .3/11/2014 .3.264,52
. .1/12/2014 .3.264,52
. .1/12/2014 .1.496,24
. .2/1/2015 .2.829,25
. .6/12/2013 .1.944,29
. .6/12/2013 .1.944,29
. .6/12/2013 .1.944,29
. .6/12/2013 .648,09
. .8/1/2014 .1.944,29
. .7/2/2014 .1.986,28
. .12/3/2014 .1.986,28
. .7/4/2014 .1.986,28
. .8/5/2014 .728,30
. .8/5/2014 .496,57
. .7/7/2014 .1.026,62
. .1/8/2014 .2.053,24
. .1/9/2014 .2.053,24
. .1/9/2014 .513,31
. .1/10/2014 .2.053,24
. .3/11/2014 .2.053,24
. .1/12/2014 .2.053,24
. .1/12/2014 .1.197,72
. .5/1/2015 .2.053,24
. .2/2/2015 .2.153,64
. .21/7/2014 .3.033,73
. .6/8/2014 .3.033,73
. .4/9/2014 .3.033,73
. .4/9/2014 .379,21
. .6/10/2014 .3.033,73
. .6/11/2014 .3.033,73
. .4/12/2014 .3.033,73
. .4/12/2014 .1.390,46
. .7/1/2015 .2.325,85
. .9/12/2013 .8.810,83
. .9/12/2013 .46,27
. .9/12/2013 .1.159,32
. .9/12/2013 .2.782,37
. .8/1/2014 .2.782,37
. .7/2/2014 .2.843,30
. .12/3/2014 .2.843,30
. .7/4/2014 .2.843,30
. .7/4/2014 .710,82
. .7/1/2014 .2.495,09
. .7/1/2014 .425,30
. .7/1/2014 .4,28
. .7/1/2014 .1.701,20
. .7/2/2014 .1.733,18
. .12/3/2014 .1.733,18
. .4/4/2014 .1.733,18
. .8/5/2014 .1.733,18
9.3.4. Débitos imputados ao espólio de Jose Milton Quesada Federighi:
. .Data de ocorrência .Valor histórico (R$)
. .4/2/2015 .3.777,03
. .4/3/2015 .3.777,03
. .6/4/2015 .3.777,03
. .6/5/2015 .3.777,03
. .3/6/2015 .3.777,03
. .3/7/2015 .3.777,03
. .5/8/2015 .3.777,03
. .5/8/2015 .2.203,26
. .3/9/2015 .2.643,92
. .3/9/2015 .314,76
. .10/6/2014 .4.476,07
. .10/6/2014 .3.275,18
. .10/6/2014 .9,36
. .1/7/2014 .3.275,18
. .1/8/2014 .3.275,18
. .1/9/2014 .3.275,18
. .1/9/2014 .682,32
. .1/10/2014 .3.275,18
. .3/11/2014 .3.275,18
. .1/12/2014 .3.275,18
. .1/12/2014 .1.774,06
. .2/1/2015 .3.275,18
. .2/2/2015 .3.435,33
. .2/3/2015 .3.435,33
. .1/4/2015 .3.435,33
. .4/5/2015 .3.435,33
. .1/6/2015 .3.435,33
. .1/7/2015 .3.435,33
. .3/8/2015 .2.290,22
. .3/8/2015 .2.003,94
. .12/6/2014 .6.412,71
. .12/6/2014 .24,58
. .12/6/2014 .3.260,70
. .3/7/2014 .3.260,70
. .5/8/2014 .3.260,70
. .3/9/2014 .3.260,70
. .3/9/2014 .815,17
. .3/10/2014 .3.260,70
. .5/11/2014 .3.260,70
. .3/12/2014 .3.260,70
. .3/12/2014 .1.902,08
. .6/1/2015 .3.260,70
. .4/2/2015 .3.420,14
. .4/3/2015 .3.420,14
. .6/4/2015 .3.420,14
. .6/5/2015 .3.420,14
. .3/6/2015 .3.420,14
. .3/7/2015 .3.420,14
. .5/8/2015 .3.420,14
. .3/9/2015 .3.420,14
. .5/10/2015 .114,00
. .5/10/2015 .2.280,09
. .26/8/2014 .16.692,28
. .26/8/2014 .97,87
. .5/9/2014 .3.551,55
. .5/9/2014 .887,88
. .7/10/2014 .3.551,55
. .7/11/2014 .3.551,55
. .5/12/2014 .3.551,55
. .5/12/2014 .2.071,74
. .8/1/2015 .3.551,55
. .6/2/2015 .3.725,22
. .6/3/2015 .3.725,22
. .8/4/2015 .3.725,22
. .8/5/2015 .3.725,22
. .8/6/2015 .3.725,22
. .7/7/2015 .3.725,22
. .7/8/2015 .3.725,22
. .7/8/2015 .2.173,04
. .8/9/2015 .3.725,22
. .7/10/2015 .1.862,61
. .7/10/2015 .620,87
. .9/2/2015 .2.894,08
. .9/3/2015 .2.894,08
. .8/4/2015 .2.894,08
. .8/5/2015 .2.894,08
. .8/6/2015 .2.894,08
. .7/7/2015 .2.894,08
. .7/8/2015 .964,69
. .7/8/2015 .1.929,38
. .7/8/2015 .1.688,21